VIKAS KUMAR,PANIPAT vs. ITO, WARD- 4(5), GURGAON

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ITA 4036/DEL/2019Status: DisposedITAT Delhi31 August 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2014-15. The assessee later requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Jatin Raheja, CA
For Respondent: Shri R.K. Gupta, SR. DR
Hearing: 31.08.2021Pronounced: 31.08.2021

This appeal by the assessee for the assessment year 2014-15 is directed against the Order of Learned CIT(A)-12, New Delhi.

2.

The assessee’s A.R. vide letter dated NIL has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and paid the impugned income tax. Copy of Form No. 1 & 2 of VSV Scheme has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, I accept the request of the assessee’s A.R. for withdrawal of the aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced in the presence of both the parties at the conclusion of Virtual Hearing on 31st August, 2021.

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